The Climate Change Levy (General) Regulations 2001

1. Introductory Text

2. PART I PRELIMINARY

   1. 1. Citation and commencement

   2. 2. General interpretation

3. PART II ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC.

   1. 3. Accounting periods

   2. 4. Returns

   3. 5. Content of returns

   4. 6. Payment

   5. 7. Records

   6. 8. A registrable person is obliged to keep the following records—...

   7. 9. (1) A registrable person is required to preserve any record...

   8. 10. Bad debts: entitlement to tax credit

   9. 11. Other tax credits: entitlement

   10. 12. Tax credits: general

   11. 13. A tax credit shall only arise under regulation 10 or...

   12. 14. (1) Subject to paragraph (4), the supplier shall claim any...

   13. 15. (1) Where the Commissioners have cancelled the registration of a...

   14. 16. Bad debts: supplementary provisions

   15. 17. (1) Where a supplier— (a) has received the benefit from...

   16. 18. Form and manner of claim for repayment of overpaid CCL if no person entitled to tax credit

   17. 19. Tax credits and other repayments: unjust enrichment—reimbursement arrangements to be disregarded

   18. 20. For the purposes of paragraph 64(2) of the Act (defence...

   19. 21. The provisions referred to in regulation 20(a) are that—

   20. 22. The claimant shall, without prior demand, make any repayment to...

   21. 23. The claimant shall keep records of the following matters—

   22. 24. (1) Where a claimant is given notice in accordance with...

   23. 25. (1) The undertakings referred to in regulation 20(b) shall be...

   24. 26. Corrections to CCL returns

   25. 27. (1) A registrable person shall correct any error made by...

   26. 28. (1) This regulation applies by way of an exception to...

   27. 29. Set-off

   28. 30. (1) This regulation applies where— (a) a person is under...

   29. 31. (1) Regulation 29 or 30 shall not require any such...

   30. 32. A reference in regulation 29 or 30 to an amount...

   31. 33. Special rules for excluded, exempt, half-rate and reduced-rate supplies

4. PART III EXCLUDED, EXEMPT, HALF-RATE AND REDUCED-RATE SUPPLIES

   1. 34. Supplier certificates: basic rules

   2. 35. (1) A taxable supply is to be treated as being...

   3. 36. (1) For the purposes of regulation 45(2) (certain supplies to...

   4. 37. (1) A certificate delivered under regulation 34, 35 or 36...

   5. 38. Supplier certificates: accounting for and payment of CCL

   6. 39. Special cases

   7. 40. Suppliers to producers of commodities

   8. 41. Non-registrable electricity producers

   9. 42. (1) A supply of a taxable commodity to a non-registrable...

   10. 43. (1) A non-registrable electricity producer who delivers a supplier certificate...

   11. 44. Facilities covered by climate change agreements

   12. 45. (1) This regulation applies where a taxable commodity is supplied...

5. PART IV RENEWABLE SOURCE ELECTRICITY

   1. 46. Interpretation of Part IV

   2. 47. Generation and certification of renewable source electricity

   3. 48. (1) A quantity of electricity constitutes “renewable source electricity” for...

   4. 49. Conditions for exemption from CCL

   5. 50. Supplies shall not be regarded as exempt renewable supplies for...

   6. 51. (1) The exemption provided for by paragraph 19(1) of the...

6. PART V ELECTRICITY AND GAS

   1. 52. Self-supply of electricity by producer

   2. 53. Small-scale users of electricity and gas

   3. 54. Special utility schemes

7. PART VI DEATH, INCAPACITY, INSOLVENCY, TRANSFERS

   1. 55. Individuals: death or incapacity

   2. 56. Insolvency

   3. (6). An insolvency procedure is applied to a person for the...

   4. 57. Representatives: death, incapacity or insolvency

   5. 58. Insolvency: consumers liable to penalty or interest

   6. 59. Transfers of going concerns

8. PART VII PENALTIES

   1. 60. (1) A person who fails to comply with a requirement...

9. PART VIII CONSEQUENTIAL AMENDMENTS

   1. 61. In regulation 2(1) of the Distress for Customs and Excise...

10. Signature

11. 1. SCHEDULE:

       Certification and manner of payment of CCL due in the case of excluded, exempt, half-rate or reduced-rate supplies.

12. Explanatory Note